The Directorate of Commercial Taxes, West Bengal is headed by the Commissioner of Commercial Taxes. Individuals or organisations that wish to file West Bengal commercial taxes online have to purchase a valid class 2 digital signature certificate. Users also need to buy digital certificates if they wish to file income tax returns online, in India.
Before users enrol for a digital certificate, they should ensure that their computer is equipped with:
- An operating system: It should be Windows XP SP3, Windows Vista or Windows 7.
- A web browser: The browser has to be Internet Explorer 7 and above. The internet browser should also be able to support 2048-bit keys. To use a digital certificate, active-X controls in the internet browser need to be enabled. Users can enable the active X controls with the following steps:
- Open a browser window
- Click on Tools >> Internet options >> Security
- Click on ‘Default Settings’ and choose the option ‘Medium’
Applicants can buy digital certificates online in India. When the users apply for a class 2 digital signature certificate to file West Bengal commercial taxes e-returns, they have to choose their preference of a cryptographic service provider (CSP). The user can select the preferred CSP based on where he/she plans to save the private key.
- To generate the pair of keys on Internet Explorer (IE), the user must choose the CSP. Among the two Microsoft CSP’s, the Microsoft Enhanced CSP is recommended.
- In case the user is using Netscape, he/she should choose the length of the pair of keys generated. For DSC, the 2048-bit length option should be selected. As per the Indian Information Technology Act, 2000, users are stipulated to use keys which are 2048-bit length.
- The pair of keys can also be generated on a hardware device such a smart card. In that case, the CSP should be selected as per the manufacturer’s directives.
After the enrolment process for the digital certificate is complete, users can generate and save the cryptographic keys on their computer. If the certificate comes in a smart card or a USB token, the keys are also saved on the card or the device respectively. The user’s digital identity is verified on the basis of the keys.
The user must download the digital certificate on the same computer/USB/ smart card which was used enrollment for the certificate. This is because, during the enrollment process, the cryptographic keys were generated and saved at the particular location. These keys are specific for a particular certificate. The user will be able to access the pair of keys only after the certificate is generated and downloaded. A backup of the keys can be taken after they are accessible.
If the users follow the below mentioned steps, before the certificate is downloaded, the generated keys will be lost permanently. Users will not be able to download the digital signature certificate and they will have to apply for a new certificate.
- For Internet Explorer – Users should not format their computer. The internet browser on their computer should not be upgraded or re-installed.
- For smart card / USB token – Users should not re-initialise the card or the token.